It depends on who is doing it to be honest ^^' If it's someone in my family অথবা my close বন্ধু I don't really mind, but anyone else I find it kinda rude just because I don't know them I guess.
If it's rude, like really loud and unnecessary. In restaurants I've heard guys, young guys burp loudly and it just disgusts me. If it's দ্বারা accident, it doesn't bother me too much.